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BOE-A-2026-14302 ·1 July 2026 ·Resolution Low impact
Tax

Submission of lease forms: refusal of entry is valid if the electronic file prevents data verification

The Directorate General for Legal Certainty and Public Faith has upheld the refusal to record the electronic submission of a short-term lease information form. Although the application was submitted within the legal deadline (extended to the first working day as the final day was a non-working day, pursuant to Art. 30.5 of Law 39/2015), the registrar was unable to access the compressed file (.zip) required to assess the legality of the data (legal grounds).

In 2 key points

  1. The submission deadline is extended to the first working day if the final day of the period is a non-working day, Art. 30.5 Law 39/2015 (art. 30.5 Ley 39/2015)
  2. The refusal is valid if the registrar cannot access the contents of the .zip file to verify the data, legal grounds (fundamentos de derecho)

How it affects those involved

For landlords or managers submitting rental information, simply sending the electronic application is insufficient; it is imperative that the digital medium (.zip file) is legible and allows the registrar to verify the declared data. Errors in uploading or the inability to access the file content will result in the refusal of the entry, even if the submission is made within the deadline (legal grounds).

Lifecycle

2026-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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